First, the management accounting theory and research overview

(A) the relevant theories of management accounting

Management accounting uses a series of special methods to provide information for management and decision-making and participate in enterprise management through a series of work such as confirmation, measurement, collection, analysis, compilation, interpretation and transmission, with the ultimate goal of improving economic benefits. Management accounting is a branch of accounting, different from financial accounting. Financial accounting records and reviews the business activities of enterprises, which belongs to reimbursement accounting, while management accounting focuses on analyzing accounting information to predict, make decisions and plan the future, so as to strengthen management level and enterprise progress. Management accounting plays an important role in enterprise decision-making. Enterprises should speed up the development of management accounting and attach importance to the cultivation of management accounting talents.

(B) Research background

At present, most enterprises in China still attach importance to the role of financial accounting and ignore the importance of management accounting. At present, China's management accounting talents are relatively scarce. The rational use of management accounting plays an important role in the development of enterprises. Among accounting talents, the proportion of financial accounting talents is much larger than that of management accounting talents, which proves that people's understanding of management accounting is not sufficient. The Investigation Report on the Training Mode of Enterprise Management Accounting Talents in China shows that 26% of the respondents are companies with management accounting departments. 49%, 73% are companies that don't manage accounting departments. 5 1%。 43% of the enterprises surveyed have no management talent training plan. Moreover, only 9% of the enterprises surveyed said that the company has a special training plan for management accounting talents, and 48% of the enterprises included it in the training plan for financial talents. The data shows that enterprises pay far less attention to management accounting than financial accounting, and enterprises should strengthen the construction of management accounting talent system.

Second, "the importance of management accounting personnel"

(A) to provide information for management and decision-making

According to the past and present information of the enterprise, management accounting talents use certain analytical methods to predict the future of the enterprise and provide the most effective decision for development. Forecasting and decision-making are not included in financial accounting, so it is not enough for enterprises to rely solely on financial accounting talents to ensure the development of enterprises. While cultivating financial talents, we should attach importance to management accounting talents. Professional management accountants can determine the correct forecasting objectives and methods, reduce the mistakes in the forecasting process, and thus provide more reliable information basis for management and decision-making.

(2) control business activities

When analyzing the data of business activities, management accounting makes a reasonable prediction of sales, costs and profits, and then makes the best decision. And through a certain method to calculate the cost, according to the decision to make a reasonable budget for all aspects of the enterprise, and ultimately promote the realization of the budget. Management accounting plans and arranges the overall business activities of the enterprise, puts forward reasonable opinions and theoretical basis for decision-making and development conclusions, and thus controls the budget and development direction of the enterprise.

(C) improve the management level

When management accountants participate in enterprise management, they know how to use accounting information to choose appropriate development strategies. They use a series of mathematical methods to analyze and study the data, making the prediction and decision more reasonable and reliable. At the same time, management accounting makes accountants gradually get rid of "Mr. Accountant" and enter the management of enterprises to participate in business decisions. Management accountants have more accounting knowledge, better understand the financial situation of enterprises, and can provide reliable information and reasonable decisions, thus optimizing the interests of enterprises and improving management level.

(D) to accelerate the development of enterprises

The development of enterprises is influenced by many aspects. The rational application of management accounting will help to accelerate the development of enterprises, and management accountants will rely more on data analysis when using information, thus making decisions more reasonable and valuable. Management accounting talents have unlimited potential in promoting the progress and development of enterprises. In today's high-speed economic development society, they can enhance the competitiveness of enterprises and create value. Enterprises should fully tap this potential and accelerate economic development and progress.

Third, the future prospects of management accounting talents

(A) Management accounting talents will play an increasingly important role in enterprises.

According to the questionnaire survey report on the training mode of enterprise management accounting talents in China, 90% of the respondents believe that management accounting talents are very important to improve the company's performance. It is not enough for an enterprise to rely solely on financial accounting. Financial accounting is used to record economic activities and ensure the quality of accounting information, while management accounting is used to analyze data and ensure the management level and future development of enterprises. Management accounting plays an irreplaceable role in enterprises, which will promote the demand and development of management accounting talents.

(B) Pay attention to the training of management accounting personnel

Accounting talents are an important part of the national talent system, and accounting talents play a key role in maintaining the market economic order and accounting construction and development. Management accounting talents have great potential in improving management level and accelerating enterprise reverse exhibition. While strengthening financial talents, China should also strengthen the training of management accounting talents. Not only enterprises should pay attention to management accounting talents, but also universities in China should pay attention to management accounting courses, so that accounting students can realize the importance of management accounting talents and the large demand for management accounting talents in economic development, and increase the training of accounting talents.

Fourth, summary.

Management accounting can strengthen the internal management of enterprises. At present, China does not attach much importance to management accounting, and management accounting talents are still scarce, which cannot meet the needs of rapid economic development. The importance of management accounting is gradually revealed. Management accounting can analyze the economic and business activities of enterprises and make reasonable predictions and decisions, so as to control business activities, improve management level and accelerate the development of enterprises.

The state and enterprises will pay more attention to and demand management accounting talents, which will play an increasingly important role in economic activities. Therefore, the state and enterprises should attach importance to the cultivation of management accounting talents, tap their great potential in realizing innovative value and promoting enterprise development, so that management accounting can give full play to its powerful role and promote the development of management accounting in China.

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